Science Cass Free Essays

For visually impaired students, a Science class could pose as a threat for them because of the different chemicals and many scientific apparatus that can physically harm them. Their functioning senses particularly their sense of touch might be impaired if scientific equipment are not properly positioned or arranged. I think the recommendations mentioned including the rearrangement of desks and maintaining a clutter-free class room were simple but doable. We will write a custom essay sample on Science Cass or any similar topic only for you Order Now The first-hand experience of the teacher with a blind person gave the teacher an idea of how to make his or her class and the lay out of the room more sympathetic and sensitive to the special needs of visually impaired students. Response No. 2 I think space is one of the major factors to consider when designing a classroom that would also accommodate visually impaired students. Having enough room would increase the mobility of visually impaired students and reduce the risks of being bumped into by other students or knocking off things. The suggestion of visually impaired students assisting their fellow students with assignments and interacting through board games are excellent opportunities to hone their social skills. However, these recommendations might not yield positive outcomes because there is always the possibility that other students might take advantage of their disabilities. Response No. 3 To effectively draft plans according to the needs of visually impaired students, the nature and severity of their disability should be learned and considered.   The power of knowledge can make a huge difference. By simply knowing the gravity of the visually impaired students’ blindness, a teacher can be able to determine the necessary actions needed to be done to address their needs in a classroom environment. The needs of a severely blind person are different from the needs of a moderately blind person. By considering this, the resources of the school and the efforts of the teacher can be maximize that can yield productive results. More so, not only do visually impaired students benefits from this kind of set up but also normal students. The use of auditory-based resources and the adoption of descriptive-based teaching style can enhance a normal student’s creativity while a visually impaired student can have a productive experience in this kind of setting. Response No. 4 I think technology have changed the way most people live in the modern age. One of the benefits of technology is its capability to be use as a device for teaching, in which had facilitated easy learning for many students. More so, the availability of advanced gadgets such as the computer program that can transform text into speech and computer had helped visually impaired students to cope up with class discussions and with the class course. Because of science and technology, students with disabilities specifically visually impaired can go through with their studies just like any other normal student. As a result, students with visual impairments will reduce the chances developing low self-esteem or even have the feeling of being alienated. Response No. 5 In order for students with disabilities to feel that they are part of a class, the teacher must get to know these students personally in order to determine their personality and expectations. By having a bond, teachers and visually impaired students can easily formulate together plans on how to make the class environment suitable for the students with disabilities and also the teacher can generate new methods or styles of teaching to fit the needs of these students. It is important to note the wants and needs of these special students because sometimes people tend to think that they know better but they do not that How to cite Science Cass, Papers

Global Patterns and Predictors of Marine Biodiversity

Question: Discuss about the Global Patterns and Predictors of Marine Biodiversity. Answer: Introduction: The goods and services provided by the intertidal shores are critical for the proper functioning of life support system of this planet. They have a significant direct and indirect contribution in human welfare and therefore add an economic value to the ecosystem. Intertidal shores have always been desirable area to live, work and play since beginning of times. In earlier times, estuaries and inlets were places of shelter and staging areas for growing food. As trading developed they provided port for transport and vessel protection. With industrial revolution, ports were used not only for transport of raw material and finished goods but also for water extraction and discharge of wastes. Then in the post material society, recreational activities increased and inland waterways, beaches, coral reefs and cliffs became areas of leisure activities (Wilson J 2005). They also provided valuable fisheries, wildlife environment, and nutrient cycling. The intertidal shores provides us with specie s to measure environmental quality like dogwelk and mussel and barnacle used to monitor climate change. It is useful for educational (e.g taxonomy like profera, annelids, coelenterates, mollusks, crusteaceans, arthropods, etc) and experimental purposes (e.g. physiology, form and function). Other animals seen are starfish, sea urchins and corals. The areas it provides are steep rocky cliffs, sandy beaches or wetlands. The marine ecosystem has been subjected to numerous threats over the years. These threats range from over exploitation, pollution, non-native species invasions, habitat destruction and fragmentation and global climate change. But pollution is by far the greatest threat to marine environment. There are three main sources of pollution of the marine environment - coastal sources, atmospheric deposition and offshore inputs. Many pollutants enter the sea from these mentioned sources and pollute the marine environment. e.g. Hydrocarbon compounds or petroleum hydrocarbons/oil the hydrocarbons are further divided into four chemical types alkanes, aromatics, naphthenes and alkenes. Crude oil consists of a mixture of these classes. When crude oil enters the sea, accidently from vessels or willingly from refineries, it floats, though part of it sinks and part evaporates. This crude oil and its refined products cause physio-chemical changes toxication of the marine environment. It reduces the light reaching the floral and faunal organism for photosynthesis, birds feathers get coated with oil and it loses its water-proofing quality because of which they sink and drown. The chemical constituents of oil like benzene, toluene and xylene are extremely toxic. These constituents accumulate in sediments and fish and over time become a threat to the benthic organisms. persistant toxic substances (PTS) consists of a wide variety of substances that are have been there since a long time, are noxious but persist for less time because of continuous use and removal, all of which leads to their chronic exposures. e.g. perfluorooctanyl sulfonates used in surface treatment of fabrics, brominated flame retardants in electronic goods. The persistent toxic substance contains some constituent which is harmful and not degradable known as persistent organic pollutants (POP). The POPs mostly contain a halogen or chlorine group making them less soluble in water and highly soluble in lipid which leads to its accumulation in fat containing tissues. They are semi-volatile due to which they can transport to long distance through atmosphere e.g. tributyl tin, dibutyl tin and monobutyl tin. Heavy metals nominal amount of most heavy metals are essential for critical metabolic functions but high concentrations has detrimental effects. But some heavy metals like lead, mercury and cadmium have no known benefit but has severe adverse impact. Heavy metals are not degradable, accumulate in tissues and cause acute or chronic toxic effects. The toxic effects depends on the type of metal and their effects. Heavy metals enters into marine ecosystem by means of influx or atmospheric deposition or direct discharges from industry (Researchgate.net 2008). Water covers more than 70 % of the earths surface and contains more than 90% of the living biomass. Marine ecosystem provides oxygen, food, rain, buffers the weather and regulates the global temperature but still it is being threatened by human activities. Because of the growing concerns for marine condition and development, numerous legal regimes have come up to address the problems of marine environment like pollution, biodiversity loss, protection of endangered species and marine mammals. The international environmental law comprises of treaties and customary laws. Though both these source of law provide support and have distinct legal obligation on states but in practice treaty is more viable and dominant. Several conferences and events like the 1972 Stockholm conference on the human environment, the 1982 United Nations convention on the law of the sea, the territorial sea, the exclusive economic zone, the high seas, protection and preservation of the marine environment led to th e international environmental law. Area within national jurisdiction and areas beyond national jurisdiction are to be protected and conserved with the help of regulatory laws. Marine protected areas (MPA) have been developed where human activities are limited. These MPAs are important to safeguard the irreversible biodiversity loss. In June 2011, the United Nation established an adhoc open-ended informal working group to understand problems concerning conservation and sustainable use of marine diversity. Then a multilateral agreement known as United Nations convention on the law of sea (UNCLOS) was agreed to and a package approach was adopted. The package approach included issues like marine genetic resources, area-based management tool and environment impact assessments, capacity building and transfer of marine technology (FIELD 2012). Alien species are species that enter into an ecosystem intentionally or non-intentionally where they do not belong. The alien species can be plants, crustaceans, algae, fishes, molluscs, bacteria and viruses. Most of the alien species enter into the marine ecosystem through ballast water from commercial shipping operations (marinebio.org n.d.). When these alien species enter into a new habitat which is fit for their survival, they quickly dominate the natural wildlife and throw the ecosystem out of balance. The alien species spread rapidly due to several reasons like high dispersal ability, rapid reproduction and growth, phenotypic plasticity, ability to survive on different types of food and in different environmental conditions e.g. Bonamia ostrea, a parasitic rhizaria caused lethal infection known as bonamiosis in European flat oyster, Ostrea edulis. Bonamia ostrea initially spread in the wild and cultivated stocks of native oysters in River Fal, United Kingdom. Around the same ti me, it was detected in Essex and Helford river. By 1986, bonamiasis had further spread to Poole, the Solent and its adjacent harbour. Controls were applied initially to prevent the spread of the pathogen by preventing movement of live shellfish. Bonamiasis remained confined to areas in England until 2005, when it was reported in Northern Ireland by Lough Foyle. In 2006, it was reported in Wales and Scotland. Subsequently 9 zones were designated as infected with the disease (Laing I et al 2014). Subtidal reefs are made up of rocks e.g. limestone, granite, basalt which always remains submerged, even at low tides. It can be found in deep and shallow waters and gives an environment where many plants and animals are able to survive. Two subtidal reefs are Shallow subtidal patch reef in Indonesia coral reefs are biologically diverse and provide a productive marine ecosystem. These coral reefs are usually surrounded by mangroves and seagrasses. The transition zones between these coral reefs and the mangroves and seagrasses are known as coral bommies. A coral bommie is an isolated coral reef patch surrounded by sand or rubble. They harbour a diverse ecosystem for fish and invertebrate communities. Fish is an integral part of the coral reef as they help in movement of material and energy between the reef and seagrass. Coral reef provides both shelter from predators and food source to the fish. Some fishes remain on the patch reef for their entire life and some use it during a life-stage like a nursery habitat. Other fishes are transient and make diurnal or tidal migration between reef zone and patch reef zone. These coral bommies are susceptible to global climate change especially because in the shallower zone there is a greater fluctuat ion in temperatures. So steps are being taken to reduce this problem by constructing artificial reefs to alleviate habitat loss and constructing these artificial reefs also helps to know the optimum size, composition and distribution required to increase the diversity and abundance of these fishes and invertebrate communities (Ahmadia G n.d.). Subtidal rocky reefs in Victoria Parks in Australia - it is composed of rocks found in both shallow and deep waters. Erosions from waves creates rock overhangs and crevices where creatures take shelter. Subtidal rocky reefs are home to variety of plants and animals of the marine environment. The shallow reefs contain extensive communities of plants which form the kelp forests and the deep reefs have brilliant colours due to diverse sponges and marine invertebrates. The Victorian reef also contains bright corals and some big fish. These reefs are important for the survival of some commercial species like abalone and rock lobsters. The problems faced by these subtidal rocky reefs are fishing and removal of animals and plants, marine pests like Japanese kelp and northern pacific sea star which compete with resident marine life for food and space, trampling of plants and animals by people visiting the park, damage of the anchor, climate effect changes like rise of sea level, warming of s ea surface and increase in acidity of oceans. The parks management has established an adaptive management framework with five stages to maintain and restore the natural marine habitat (Parkweb.vic.gov.au n.d.). Every living thing on this earth requires some special conditions to survive and reproduce like sunlight, air, food, energy. But the deep sea creatures lead a far more challenging life and their needs are more complex than just food and sunlight. The deep sea creatures faces challenges everyday like high pressure, little oxygen, no sunlight, little food, darkness and extreme cold to name a few. Deep sea female angler fish release a scent which is picked up by the dwarfed male angler fish which has large eyes and nostrils. The male angler fish hooks to female by its mouth and releases enzymes to enable fusion of the two. Another example is that of ceratias holboelli where the female fish is half a million times heavier than male fish. This drastic difference in the sizes is very important in reduction of the impact of attachment for the female fish. The attachment may be temporary or permanent. Some female species mate by using their light organ photophores which attracts males. And s ome species are hermaphroditic. Through these mechanisms, the male gains access to the females circulatory system and survives by taking nutrients from female blood. This is a parasitic relationship where both sexes benefit. Though most of the deep sea creatures have yet to be explored, these creatures have found a mechanism for reproduction and growth (Piechowski M 2013). Genetics and the Matrine Environment Advances in genetic technologies have increased our knowledge in medical field and helped in biotechnological research. Genetic technologies has helped to understand the pattern and processes that influence the marine life. Though use of genetic technology in marine systems is still not fully developed but some progress has been made in recent years. Genetic approaches have increased our understanding of different aspects of deep sea dynamics like species population, migration, population differentiation. E.g. sewalls wrights island model, fantasy island model. e.g. The next generation sequencing (NSG) has helped in gain information about the genome, transcriptome and metabolome of marine species. The study of genetic variation of model fish system has provided us with data on adaptation and persistence mechanisms useful in biodiversity assessment and conservation of marine ecosystems. E.g. genomics of bottlenose dolphin, tursiopstruncates, helped us understand the nervous system of dolphins and the similarities it has with other large brain mammals like humans. Another example is how sequencing of African coelacanths genes helped understand how fish may have first adapted to life on land and later gave rise to amphibians, reptiles, birds and mammals. Transcriptome analysis is used when gene sequence is not available. It was recently performed on Atlantic herring, fish found in marine waters and great source of protein in Europe and North America. This fish can survive in salinity and can reproduce in both north Atlantic and the Baltic sea. The SNP and other studies showed that there is very little genetic differentiation between geographically distant and morphologically distant forms. Large scale techniques like transcriptomic and proteomic have helped in better understanding of phenotypic variability and functional genomics (Huete-Preze J Quezada F 2013) We know that fisheries business have attained a great high nowadays. Because of the increased demand for fish especially shellfish globally, it becomes important to manage the exploited wild stock and help in stock identification. Genetic techniques are used in fisheries management for identification of markers for stock discrimination. This discrimination helps to understand how fish especially shellfish species have same genetics as isolated reproductive populations. This information helps in management of fisheries because usually local populations are thought worthy of conserving because they contribute to genetic diversity, which may latter be used to increase their productivity in environmental conditions that keeps on changing. Genomics helps in conservation and management of natural populations. Genomics also helps to increases the neutral genetic markers for a number of species. This helps to better estimate the effect of demographic changes on populations. Genomics also helps in structuring unknown species to known Baseline population e.g. mixed stock analysis. Genomics also helps in studying the genetics which help in local adaptation in species. Genomics helps in genetic identification of pathogenic organisms in commercially viable species and to understand the expression of growth factors. e.g. Atlantic salmon is an important specie in fisheries management. Genetic techniques in Atlantic salmon targeted both DNA RNA. An microarray containing cDNA obtained from salmon and data from rainbow trout EST database has been used to investigate salmonoid several disease response and disease resistance and immune response. It has been used to study genes involved in maturation and development of rainbow trout ovarian and testicular tissues, Marine biotechnology is the application of biotechnological tools on marine products and species. Drug discovery is the most known and promising application of marine biotechnology. Biochemical obtained by marine species, algae and bacteria exhibit very different properties from those produced by land animals. Drugs derived Marine species include antibiotic from fungi, two compounds obtained from a sponge that can treat cancer and herpes virus and a neurotoxin obtained from a snail that is 10000 more potent in reducing pain as compared to morphine without side-effects. Marine derived compounds have been used in cosmetics, nutritional supplements, artificial bone and industrial products, novel glues and heat resistant enzymes Marine biotechnology is used in aquaculture for improving the production of aquatic species, for conventional fish breeding to enhance the desired traits in fish, to study about diseases in aquatic species and help them develop resistance to it, to enhance the gr owth rate of fishes, several products extracted from aquatic life is being put to different use like seaweed extract for thalassotherapy, agar-agar, alginate, etc (Mayekar T et al n.d.) Biodiversity in general terms means the number of species types in a particular ecosystem. Marine biodiversity refers to the numerous specie types found in oceans and seas. Marine biodiversity is very important for human health and well-being. The three major patterns affecting marine diversity are sea surface temperature, habitat availability and pollution. Ocean temperature especially from climate change affects the distribution of sea life. Increased temperature and stratification affects the productivity of phytoplankton. Any change in phytoplankton timing, abundance or species has an effects on the whole food web. Due to global warming, the southern species have started moving towards the poles and the northern species have started retreating (Marbef.org n.d.). Marine ecosystem have been experiencing increased habitat loss and degradation and these two processes are critically affecting the marine diversity. Between 1960 and 1995, every day one kilometre of coastline was developed, thereby causing permanent loss of valuable habitat e.g. coastal wetlands, rocky shores and seagrass meadows. Loss of habitat causes reduction in the species and number of fishes. Some environmental changes occur when there is loss of natural habitat and it leads to arrival and colonisation of opportunistic species which benefit from these conditions (Marbef.org n.d.). Pollution occurs in the marine ecosystem due to human activities, chemicals, industrial activities, offshore oil and gas production, marine oil transportation, agricultural and urban activities. Pollution from direct and indirect sources causes steady degradation of marine ecosystems. Though it is difficult to assess the effect of pollutants on marine environment, but it can be established that over a long time it causes stress that suppresses immune system and makes the species sensitive to infectious agents and parasites. The genetic tools have enhanced our ability to analyse the marine population, to speculate on hidden biodiversity, temporal and spatial structuring of gene flow. DNA extraction is used to study biodiversity, metagenetic analysis provides information about taxonomic composition and spatial diversity of communities in marine ecosystem (Carugati L et al 2015). References Medlin k et al n.d., Molecular tools for the study of marine microbial diversity [Online], Encyclopedia of life support systems, Available from https://www.eolss.net/Sample-Chapters/C17/E6-58-08-06.pdf. [Accessed 22/01/17] Tittensor D et al (2010), Global patterns and predictors of marine biodiversity across taxa, Nature, 466, pp 1098-1103. Piechowski M 2013, Reproduction in the deep seas [Online] Miami.edu, Available from https://sharkresearch.rsmas.miami.edu/conservation/reproduction-in-the-deep-sea. [Accessed 23/01/17] Ahmadia G (n.d.), The ecology and biology of shallow subtidal patch reefs in Indonesia [Online], opwall.com, Available from https://opwall.com/wp-content/uploads/IH205-The-ecology-and-biology-of-shallow-subtidal-patch-reefs-in-Indonesia.pdf. [Accessed 23/01.17] Parkweb.vic.gov.au (n.d.), Subtidal rocky reefs [Online] Parkwen.vic.gov.au, Available from https://parkweb.vic.gov.au/park-management/environment/ecosystems/marine/subtidal-rocky-reefs. [Accessed 23/01/17] MarineBio.org (n.d.), Alien species [Online] MarineBio Conservation Society, Available from https://marinebio.org/oceans/alien-species/. [Accessed 23/01/17] Laing I et al (2014), Epidemiology of Bonamia in the UK, 1982 to 2012, The crown, 110, pp 101-111 FIELD (2012), Protecting the marine environment in areas beyond national jurisdiction [Online] FIELD, Available from https://www.lighthouse-foundation.org/fileadmin/LHF/PDF/field_mpas_guide_april_2012.pdf. [Accessed 23/01.17] Reasearchgate.net (2008), Threats to marine environment: pollution and physical damage [Online] Researchgate.net, Available from https://www.researchgate.net/publication/226028160_Threats_to_the_Marine_Environment_Pollution_and_Physical_Damage. [Accessed 23/01/17] Royal British academy (2005), The intertidal ecosystem: the value of Irelands shores, Dublin: Royal British academy. Huete-Preze J Quezada F (2013), Genomics approaches in marine biodiversity and aquaculture, Biological research, 46(4). Carugati L et al 2015, Metagenetic tools for the census of marine meiofaunal biodiversity: an overview, Marine genomics, 24(1), pp 11-20. Mayekar T n.d., Marine biotechnology: bioactive natural products and their applications [Online],Available from https://www.aquafind.com/articles/Marine-Biotechnology.php. [Accessed 23/01/17]

Article Review of Half Defense Positive Accounting Research

Question: Discuss about theArticle Review of Half Defense Positive Accounting Research. Answer: Introduction: This report discusses research paper on the half a defense positive accounting research. Positive accounting research is the research to test the positive accounting theory. Watts and Zimmerman state that the contract between parties in different organizations leads the accounting to be emerged. The scientific research is called to be positive accounting research when the non rational elements of human behavior cause accounting. Along with this, the main aims this report is to analyze the phenomena of the accounting research. The main aim of the research paper was to analyze the positive accounting research in intellectual project in scientific research with a view to identify the cause and effect relationship in the world. The report will include the critical argument on ontology and epistemology, research methodology used in the article, hypothesis set out in the paper, and hypothesis testing with recommendation provided in the article. The main focus of the report is to identify t he cause and effect relationship in accounting. The article is focused on the review of epistemological and ontological hypothesis of the intellectual project to understand and gain insight into the deficiencies and importance of positive accounting research. Summary: This article analyzes and discusses Positive Accounting Theory. It compares two different theories positive accounting theory and normative accounting theory to identify the best one theory. It assesses the development of Positive Accounting Theory and puts in comparison with three standard account of science Lakatos, Kuhn, and Popper. This article demonstrates that rather positive Accounting Theory comprises of elements of all the three standards of science however methodological status of the Positive Accounting Theory does not fit any of three fully. Along with this, the article found that development of Positive Accounting Theory characterized normal science over the decades by Kuhn. This article aims to identify that how the current accounting research practices are below to whatever required conducting the research successfully. It also assesses two aspects epistemology and ontology of the positive research. Along with this, the article shows that Watts and Zimmerman devised a term Positive Accounting Theory for their theory of accounting. Along with this, the epistemology and ontology of the research programs of positive accounting have been examined. This paper identified that positivist research programs are very effective and powerful, however due to some deficiencies in the research practices it losing its value. This paper identified that casually development of theoretical models, dully reliance of research on the rational of hypothesis testing, no interest in the quantitative parametrical values, and analysis of qualitative data using theories exist. Different competing theories should be tested comparatively to ensure the critical qualitative research. According to this paper, the positive research in accounting is not able to attain scientific objectives of the research. However, normal science defined by Kuhn is best suited to the positive research in accounting than actual science. Apart from this, the article devised some suggestion such as better theoretical model for positive accounting research, better measurement of the theoretical models, and shifting the focus to anticipation of the parameters from testing the formed hypothesis. Hypothesis: There are following working hypothesis made in this paper. These hypotheses are The world is not depending on human imaginations. It is not made up by human beings and the events in the world are not under the control of human desires. Events in the world are neither consequence of the intervention for outside nor are duly random. Is it possible for any normal person to gather information with fair reliability about the events by observation? The goal of the intellectual enquire is to observe for gaining and developing the knowledge of the world. There is great complexity and difficulty in assessing the corporate directors social world than wolf pack. These hypotheses were developed based on the understanding and knowledge gained by the researcher from the literature review. The researcher did not assert for the hypothesis and revealed the general agreed explanation that the living being outside the world intervene in the world that causes the events in the world. Theoretical Framework: In this paper, theoretical framework has been used to conduct the qualitative positive research of accounting. This paper includes theoretical framework that defines the hypothesis, data collection, hypothesis testing, how the existing theories are falsified and proved, research approach, philosophy, and other research methods and methodologies for the qualitative and quantitative positive accounting research program. The epistemology, ontology and research methods are the part of interpretive research paradigm. Positive Research in Accounting: Positive accounting research is the testing of the positive accounting theory. According to Watts and Zimmerman, implied or express contract between parties in the different kinds of organization and the rational in their self interest may cause accounting. The positive accounting theory carries choice for managers, auditors decision for reporting and pricing, politicians and regulators decision regarding accounting standards, expert advice, and various other phenomena of accounting. Some kinds of accounting researches assess the human behavior without considering the rationality and self interest of the parties. Thus, the positive accounting research is broader than the positive accounting theory. This may be called as scientific accounting research as the non-rational elements of the human behavior cause the phenomena of accounting. Epistemology, Ontology, and Methodology: Epistemology and Ontology Positive accounting research is just different from the accounting research. Ontology states that the knowledge developed by the contextual and social understanding of the accounting. At the same time, epistemology aspect of the interpretivist paradigm states that how does one get to know about the worldview of a person. The positive accounting research is interpretivist research pursuing some of the question such as what, why, when, and how to develop the contextual understanding of the research topic or problem. The world does not object the nature of the persons consisted of their role, practices, relationships, and conducts. The events or contract between parties may be without following any rational aspects. The self interest as recited above should comprise of the experience gained by the social actor or person and the meaning he or she gives to his or her life and acts. Both of the elements of self interest give the sense of the subjectivity but they form an objective reality during the social interaction process among parties. Due to the logical difficulties between ontological and epistemological aspects of positive accounting research, the positive research programs are futile as they aims at developing the objective understanding of the factors causing phenomena of accounting. The ontology here has defined the reality of the social interaction between human beings and epistemology has defined that how the research can discover the meaning behind the activities and events took place. The research asks open questions rather than close ending questions to know about the viewpoints of the persons. The researcher decides about the questions to be asked from the participants. The manager controls over the research through the budgetary system. The key problem has to be identified for furthering the research process. It may be that the positive epistemology and ontology are not correct but they cannot be said illogical and absurd. Methodology: Methodology is the third element of the research paradigm. The methodology states that methods used in the research. The methodology used in the article given below: Research philosophy and research approach: The interpretivist research philosophy has been used in this paper to discover the causes of accounting phenomenon without non rational assumptions. The researcher used some questions such as what, why, when, and how regarding the relationship between positive and interpretive accounting research as that between humanity and science. At the same time, here inductive approach was used to prove the theories. Inductive approach has been used to gather the qualitative data to test the cause and effect relation between human behavior and accounting. Research Design and Method: The research design is the types of research to be used for solving the problem. The research design may be of two types such as quantitative research and qualitative research. The qualitative research has been conducted using inductive approach to gather the huge data regarding positive accounting research in organizations. The qualitative research methods include interview, narrative, observation, case study, ethnography, and others. Here the researcher has used qualitative research to test the theories. The qualitative research is used to test whether the nature of reality which is socially framed is not an insuperable issue, and is there a difficulty in observation of the corporate directors social world than the same of the wolf. The survey has been used to know the human behavior in the group. Survey is the method in which the information about behavior of the human in organizations is gathered through asking some question or observation. Hypothesis Testing or Findings: There are some steps of the Poppers theory that should be followed while testing the theories. This process includes four steps which are Carefully observation of the research objective and development of the ideas and viewpoints about that Development of theories including predictions in harmonious to reliable and relevant empirical evidences Testing the predictions of new theories and old existing theories in same situation and rejecting the theory fails in test Replication of step 2 and step 3 always The Poppers criterion may not be falsified and disapproved because many of the assumption are decided theoretically so falsification of that prediction does not show the assumption which is actually wrong. At the same time, the testing of hypothesis by the observation is not the scientific research therefore the Popper criterion cannot be disproved. The observation cannot help in measuring a single theory but in case of two or more theories the observation might be selected. A decisive observation can disapprove the theories which are incorrect but at the same time it would have to support to the competing theories or theory. The qualitative accounting research fails in solving the question whether theory of Foucault is applicable in situation of the adoption of the strategic system approach in auditing and whether the application technology of self devised by Foucault to ensure the compliance by front line auditors is an empirical question or not. The theoretical frameworks used are assertion that leads the failure of the qualitative accounting research. Recommendations: The paper provided includes some recommendation for effective positive research programs. A specific vulnerable model should be utilized with carefully entering the variables in model for mathematical measurement. Analytical modeling of the theoretical models to effectively test the theoretical prediction should be. In accounting research, the researcher should develop a theoretical model accordingly that may support in collection, validation and analysis of data. The main focus of the research should be on the measurement rather than testing. The measurement supports in developing the conceptual understanding. The Significance and Limitation of the Article: This paper identified that gap between positive accounting research programs and requirements to make it more effective for contributing in intellectual programs. This limitation affects the significance of the article. Improper selection of the research methods leads to ineffective research and testing of the theories that leads to incorrect consequences. These limitations put impact on the quality of the article and its contribution. The scientific research hypothesis set out the researchers was not accepted by the Kuhn theory. The article focuses on the Kuhn theory which is not accepted by other most of the scientists. Conclusion: From the above analysis, it can be concluded that the report defined the topic of the paper, hypothesis, theoretical framework of the research elements such as ontology and epistemology, research philosophy, research approach, research design, and data collection methods. It is found that the qualitative research is not able to addressing the research question related to the positive accounting research and positive accounting theory. There is some suggestion provided for the effective positive accounting research. The critical analysis in the paper has implication on the positive accounting research programs. The analysis suggested some recommendation that may help in improving the positive accounting research. References: Dunmore, P. (2009) Half a Defence of Positive Accounting Research. Retrieved from https://www.massey.ac.nz/~pvdunmor/HalfaDefence.pdf

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The Pros and Cons of the Federal Reserve Essay Sample

The Pros and Cons of the Federal Reserve Essay Sample es in the United States economy and produces many publications. An example of a publication made by the Reserve includes the Beige Book (Pozen 56). Structurally, the Fed consists of a Board of Governors appointed by the Head of State. Another name for the Board of Governors includes the Federal Reserve Board. Other parties appointed presidentially include twelve regional Fed banks situated in big cities of the United States of America. In addition, other presidentially appointed bodies in the reserve include the Federal Open Market Committee (FOMC), several American member banks and different advisory councils. A fundamental committee in the Federal Reserve includes the Federal Open Market Committee. It is a crucial body in this reserve since it sets monetary policy. Moreover, it comprises of all the seven Board of Governors members as well as the twelve presidents of the regional banks. Out of twelve residents of the regional bank, only five of them are legible to vote at a particular time. These include the president of the New York Fed and four other presidents. These four rotate through one-year terms each. There exist both public and private components in the Federal Reserve System. The foundation of this reserve was encouraged with a crucial aim of serving both private bankers and the public. Therefore, the structural characteristics of the Federal Reserve stood out as unique as compared to other central banks within the state. Another factor that tends to emphasize the unique nature of this bank includes the fact that its currency is made by the US Department of the Treasury (Wells 76). The Board of Governors defines the Reserve as an independent body due to the fact that the Fed makes its monetary policy resolutions free of the approval of the president. Furthermore, these monetary policy resolutions occur without any further approval from members of the legislative or executive branches of the government. Next, it receives no appropriated funds from the Congress. Finally, all the terms of the participants of the Board of Governors span many congressional and presidential terms. All the members of the Federal Reserve Board get appointed by the Head of the State and affirmed by the senate. These also include both the chairperson and vice chairperson of the Board of Governors. Although this occurs as a privately owned body, the government still possesses a hand in its management. For instance, the government possesses the duty of establishing the salaries of the high-level members of the reserve (Broz 34). The reserve possesses numerous advantages especially to the economy of the USA. Several advantages were described in the above section of this essay. However, it is vital to look into these merits in a detailed manner. This enhances the better understanding of the reserve and its characteristics. The first benefit of this reserve includes the fact that it provides maximum employment opportunities to the state. Citizens of the United States of America possess the ability to access employment through the Federal Reserve System. In addition, the reserve offers highly payed jobs for the high-ranked employees. Moreover, most of these high-level members have their salaries determined and set by the government. Some of the members that benefit in this manner include the bank presidents and all the participants of the Board of Governors. The readily available job opportunities also largely raise the standards of living of the employees. High salaries paid to the members also increase the efficiency of service provision by this privately owned bank. The Federal Reserve also appears as a fundamental body since it ensures stable prices in the state. This helps in maintaining the financial stability of the state (Gup 24). Another vital role of the reserve that is fundamental to the state includes the fact that it loans money to banks at a 0% interest rate. Therefore, this enables the rapid growth of the banks and other institutions. As stated earlier, this bank works on controlling and adjusting banking institutions. In addition to that, it offers financial services to the depository institutions. Furthermore, it offers financial services to other foreign official agencies and the entire government of the USA. All these services help in improving the economic state of the nation. Eventually, the living standards of all the citizens are improved. This occurs since they possess the capability of accessing loans at a 0% interest rate. This offer of the Federal Reserve System appears to be one of its most fundamental advantages. The Reserve is a private bank that should have only the private service. On the contrary, it serves both in private and public sectors. This breaks the boundaries of its functional boarders thus, enabling a range of service provision (Virginia 49). To that effect, the Federal Reserve appears as a fundamental element of the growth of the states economy. It carries out duties that occur crucial to the economic state of the nation. In addition, it serves both the private and public sectors. Thus, it does not base its functions and services on the basis of the fact that it is as a privately owned Bank. The Federal Reserve Board views this institution as a more fundamental one than all the other government elected central banks, since its functional benefits tend to surpass those of the government elected central banks. All the above-mentioned merits of the Federal Reserve prove it crucial nature to the economy of the United States of America. It is as a financial body that the state requires in order to fight problems of unemployment and high interest rates charged on loans by other banks. However, as much as the Reserve appears as a fundamental entity to the state, it also possesses several demerits. First, one of the main aims for which this bank was established included avoiding financial panics within the state. The bank intended to carry out this responsibility by evening- out the business cycles. Since the Fed encountered over-leverages and many bets, it failed in this duty. This occurred since the Reserve is the only central bank offering such a kind of services. Thus, most of its roles and functions end up unfulfilled due to this. The bank turned out to be immensely vulnerable to failure since it offers more credits to its customers than the returns it gets. Due to its unique nature, the Reserve poorly plays its role in enhancing competition in the banking sector. The Fed Board states that this bank offers loans with a zero percent interest rate. Such a policy kills the effective competition that should exist amongst different banks. The wealth and power of the central bank appears to be at a rather minimal rate. This occurs since it offers high loans with fewer returns from its debtors. It formulates its banking policies independently, not considering its own political power. This places the Reserve in a risky financial position. Other disadvantages of the Federal Reserve System tend to influence directly the citizens of the state. This occurs since the bank controls the monetary policy. In addition to that, it possesses the role of printing all the money within the state. This appears risky to the citizens since the Fed possesses the power over the government and countrys economy. Thus, it can destroy the currencies in order to suit its own benefits. Eventually, this may bring raise to a wave of inflation that may distort any semblance of the purchasing power. In addition, the existing corruption amongst the members and employees of the Federal Reserve can lead to a drastic collapse of the states economic. This can occur since the members of the Federal Reserve serve in the bank for a period of fourteen years. This period is long enough to destroy the economic state of any country or state. The government of the United States of America pays less attention to managing policies of the Federal Reserve. This occurs since the state avoids destructions in the functioning of the Reserve. Moreover, the bank possesses a fundamental responsibility of lowering inflation within the state. In its efforts to carry out this role, the Reserve tends to raise the interest rates. However, this act of raising the interests to reduce the inflation rates faces detest from the Congress. The Congress finds this step as a politically unpopular move. In addition, some economists claim that the trend of raising interest rates in the event of inflation might pose a risk to the economy of the state. All the alterations, carried out by the Reserve, have a long-term effects on the economy of the state. Furthermore, the bank portrays a monopoly structure in the banking industry. Thus, it establishes its own lending rates instead of letting the market affect the rates. This further lowers the competition among banks in the banking sector. Policy makers in the Federal Reserve lack the required up to-date information to enable them work on the current situation in the economy of the state. The Congress formed this reserve. Thus, the Congress possesses an upper hand in making some of the crucial decisions. The government carries out little follow- ups on the trends of the reserve. Despite this, the reserve still possesses a key role in providing a more flexible, safe and stable monetary and financial system. It ensures that the inflation rates remain low throughout the year. It does this by raising interests, although the Congress views this trend as a politically unpopular move. In conclusion, the Federal Reserve refers to a central banking system in the United States of America. It possesses some fundamental roles in maintaining a stable economy of the state. Some of its roles and responsibilities include ensuring maximum employment, moderate long- term interest rates and stable prices. The overall functions of the reserve increased in the past decades. Some of the additional functions of the bank include carrying out the monetary policy in the state and ensuring financial stability of the state. It does this mainly by increasing the interest rates in the event of inflation. In addition, the reserve works on foreseeing any future depreciation in the economic trends of the state. Hence, it takes the necessary precautions to avoid the negative outcomes. To summarize the pros and cons of the Federal Reserve, it occurs crucial to note that this body plays an important role in regulating the financial conditions of the state. Despite the fact that it acts as a private entity, the reserve offers financial services in both private and public sectors. Other bodies that benefit financially from the Reserve include the government of the United States and foreign investors. However, the Fed still possesses a number of disadvantages. One of the main disadvantages includes the fact that it does not encourage competition in the banking sector. Next, given that it acts as the sole maker of monetary policy, it may pose risks on the citizens. The Reserve acts as the only bank that makes money in the state. Thus, this gives it an upper hand over the government. Moreover, the bank may use this opportunity to distort the currency in order to suit its own financial desires. Hence, as much as it works on regulating the states financial well-being, several measures should be taken in order to avoid the financial calamities the bank may bring.

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